SEC Comment Letter for CVB FINANCIAL CORP (CVBF) (CIK 0000354647) (CVBF) — Sep 24, 2013
CVB FINANCIAL CORP (CVBF) (CIK 0000354647)
Date: Sept. 24, 2013 · CIK: 0000354647 · Accession: 0000000000-13-052565
AI Filing Summary & Sentiment
Letter
September 24, 2013 Via E -mail Mr. Christopher D. Myers Chief Executive Officer CVB Financial Corp. 701 N. Haven Avenue, Suite 350 Ontario, California 91764
Re: CVB Financial Corp. Form 10-K for Fiscal Period Ended December 31, 2012 Filed March 1, 2013 File No. 000 -10140
Dear Mr. Myers :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Amit Pande
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September 24, 2013 Via E -mail Mr. Christopher D. Myers Chief Executive Officer CVB Financial Corp. 701 N. Haven Avenue, Suite 350 Ontario, California 91764 Re: CVB Financial Corp. Form 10-K for Fiscal Period Ended December 31, 2012 Filed March 1, 2013 File No. 000 -10140 Dear Mr. Myers : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Amit Pande Amit Pande Accounting Branch Chief